The word “person,” as used in this subchapter, shall be construed to include copartnerships, companies, corporations, societies, and associations. Whenever any word in this subchapter, is used in the singular, it shall be construed to mean either singular or plural, and wherever any word in this subchapter is used in the plural, it shall be construed to mean either plural or singular, as the circumstances demand.
(Mar. 3, 1921, 41 Stat. 1225, ch. 118, § 30.)
Prior Codifications1981 Ed., § 10-134.
1973 Ed., § 10-132.